This class is responsible for planning, organizing, coordinating and directing the operations of the Motor Fuel Tax Unit to ensure compliance with all applicable laws, rules, and regulations dealing with motor carriers, motor fuel and special fuels.
Nature and Scope
The class incumbent functions under the direction of a Division Director. Work involves planning, organizing, coordinating, directing and implementing policies and procedures to properly administer enforce and collect motor fuel and related taxes owed the State. Frequent contact with members of the business community, government officials, general public, and other public and private individuals and groups to explain laws, rules, and regulations is a significant aspect of this position. The class incumbent administers taxpayer information exchange and other types of agreement with the Internal Revenue Service and other jurisdictions. The incumbent performs analysis and evaluations of statistical data and motor fuel tax operations and implements changes in policy, procedure, office systems and operations, and computer programs for greater efficiency in meeting changing market conditions and changes in motor fuel and motor carrier tax laws.
Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
Develops, revises, and implements policies and procedures to properly administer, enforce and collect motor fuel and related taxes owed the State; mediates taxpayer disputes involving audit assessments.
Prepares, defends, and administers budget; collects and analyzes data for cost-effectiveness and fiscal impact; prepares revenue estimates.
Supervises the work of professional, paraprofessional and administrative support staff.
Develops, implements and evaluates long-term strategic plans, goals and objectives; supervises and coordinates statistical studies and research.
Drafts, presents, defends and interprets legislation; meets with affected individuals and groups to explain changes in laws, rules and regulations.
Attends and participates in conferences, workshops and seminars relating to motor fuel and motor carrier tax administration; serves on national committees to recommend policy changes.
Analyzes, evaluates, and interprets field audit data and other statistical data to detect areas of tax evasion and fraud; may testify in criminal cases of same.
Coordinates computer related activities with DelDOT Office of Information Technology and the Department of Technology and Information including, but not limited to, new systems development and modification of existing systems.
Knowledge, Skills and Abilities
The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA’s listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
Knowledge of applicable State and Federal laws, rules, regulations, policies and procedures.
Knowledge of the trucking and motor carrier business with regard to the affects of motor fuel, special fuel, and motor carrier laws.
Knowledge of tax accounting and auditing principles, practices and techniques.
Knowledge of the methods of motor fuel distribution and accounting systems of wholesalers and retailers.
Knowledge of the principles and practices of administrative analysis and office management.
Knowledge of the principles and practices of budget analysis and administration.Knowledge of the principles and practices of supervision.
Skill in problem solving; analyzing and making sound conclusions.
Ability to develop, revise and implement policies and procedures.
Ability to propose, interpret, explain and enforce laws, rules and regulations.
Ability to communicate effectively in oral and written form.
Ability to establish and maintain effective working relationships with members of the petroleum industry, government officials, general public and taxpayers.
JOB REQUIREMENTS for Motor Fuel Tax Administrator Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Six months experience in program administration such as overseeing and directing the development, implementation and evaluation of programs and services; planning and establishing short and long range program goals and objectives. Providing advice to other agency organizational units through consultation.
Three years experience in ensuring compliance with motor fuel distributor, retail gasoline dealer and supplier laws, rules, regulations, standards, policies, and procedures.
Six months experience in managing business tax processing, auditing and enforcement activities in accordance with tax laws, rules, and regulations.
Six months experience in budget administration which includes managing, developing, analyzing and implementing budgets; developing strategic plans and establishing internal control.
Six months experience in operations management which includes planning, directing, coordinating, controlling and evaluating operations typically through subordinate supervisors.